Administrative Audit Research Articles

Crushed posaconazole delayed-release tablets for antifungal prophylaxis and treatment in children.

Therapeutic drug monitoring (TDM) is recommended for posaconazole to achieve target concentrations of ≥0.7 mg/L and ≥1.0 mg/L for prophylaxis and treatment of invasive fungal infection (IFI), respectively. However, target attainment is challenging with the oral suspension, particularly in children. Here, we describe our experience using crushed delayed-release tablet (DRT) in a paediatric cohort, with a focus on TDM. We undertook a retrospective audit of crushed posaconazole DRT administration via enteral feeding tubes (EFTs) for patients aged ≤18 years over 18 months at The Royal Children's Hospital Melbourne who had at least one trough concentration measured at steady state. Details of patient demographics, posaconazole dosing, monitoring and adverse effects were recorded. Twelve patients with a median age of 9 years (range 2 to 14) received posaconazole DRT via EFT for prophylaxis (n = 8) or treatment (n = 4). All children achieved target concentration, with a median dose of 7 mg/kg/day (range 5 to 11) for prophylaxis and 13 mg/kg/day (range 9 to 20) for treatment. The median time to reach therapeutic levels was 7 days (range 5 to 14) for prophylaxis and 20 days (range 15 to 35) for treatment. One child had blockage of their EFT, which was attributed to posaconazole. No other adverse effects were observed. Crushed posaconazole DRT administered via EFT may be used as a method of attaining therapeutic posaconazole concentrations in children for antifungal prophylaxis and treatment.

Administrative audit regulation and the quality of accounting information: Evidence from China securities regulatory commission’s random inspection system

Based on the “double random” inspection system implemented by the China Securities Regulatory Commission (CSRC) on accounting firms, our study uses staggered DID method to examine the effect of administrative audit regulation on the quality of corporate accounting information. The results suggest: (1) The administrative audit regulation can effectively improve corporate accounting information quality; (2) The mechanism test reveals that the administrative audit regulation improves the quality of accounting information by improving internal control; (3) Further study reveals that the governance effect of the administrative audit regulation is more pronounced for firms with non-Big four auditing, high risk of misstatement and more agency costs. Our study investigates the governance effect of the CSRC’s random inspection system on the quality of corporate accounting information, providing theoretical and empirical evidence for the effectiveness of administrative audit supervision from the perspective of corporate accounting information system.

Administrative Audit of the Subdirectorate of Planning and Liaison of a Higher Education Institution of the State of Veracruz

This research and development work of administrative audit was carried out in the area of Planning and Liaison Subdirectorate of a Higher Education Institution in the state of Veracruz. It is a field research, descriptive and documentary; through instruments and interviews with the Planning, Programming and Budgeting Departments; Linkage and Technology Management; School Services; Extracurricular Activities and Information Center; on the management of their administrative processes. Based on the results, it was detected that the Planning and Liaison Sub-Directorate has an excellent organizational culture, since the staff cooperates with their bosses, has good communication and supports each other with their activities to be carried out. However, some employees are unaware of their area since they do not have training, so the administrative processes are not being executed as they should be, which leads to deficiencies and shortcomings in the respective departments.

Partial administrative audit of a bus company dedicated to the foreign transport of passengers with a branch in the State of Veracruz

In this research work, a partial administrative audit was carried out, that is, only the sales area of a bus company dedicated to the foreign transport of passengers with a branch in the State of Veracruz was audited. A descriptive and documentary field research is carried out; this is through instruments, and interviews with the Departments of Zone Manager, Sales Leader, and Sales Consultant. Subsequently, a diagnosis is implemented, which allows all the information obtained through interviews and surveys to be analyzed and classified. Based on the results obtained, it was discovered that it is a leading company in the area, which has quality and trained personnel. The sales area has established manuals and programs, the policies are in accordance with and complied with by the staff. However, there are many failures due to the lack of application of the administrative process, since despite knowing the mission, vision and objectives, only half of the staff is 100% committed to its fulfillment.

Partial Administrative Audit of the human resources area of an artisan bakery in the State of Veracruz

This audit research and development work was carried out in an artisanal bakery company in the state of Veracruz. The objective of this research was to carry out a diagnosis of the current situation of administrative management, with the aim of identifying possible deficiencies and opportunities within these organizations to propose useful strategic alternatives, maximize processes and resources. This is how a field, descriptive and documentary research is carried out; This is through instruments and interviews with owners on the management of administrative processes and surveying employees. Subsequently, a diagnosis is implemented, which allows all the information obtained through interviews and surveys to be analyzed and classified. Based on the results, it was detected that in the area of Human Resources there is a minimum of problems, since there is a stable work environment and communication between them, which leads to a good functioning and compliance in the performance of activities. An organizational, process and/or policy manual is recommended, so that staff do not lose track of the organization and improve their performance.

To Watch the Watch-dog of Public Finance


 The Comptroller and Auditor General of India (CAG) is one of the most important constitutional authorities. The CAG is to audit all receipts and expenditures of the governments and to report their findings to the Parliament/Assembly for their accountability. The Constitution and CAG’s Act, 1971 provides total functional freedom to CAG to better serve the objective of public audit; what, when, how, and how much to audit are their prerogatives. All the stakeholders, from the Parliament and Assembly to the common people, can know only what is disclosed in these audit reports. Entrusting the entire audit process to one person without any monitoring mechanism may lead to below average performance or deliberate omission to do their mandated duties. The decreasing number of audit reports in recent years, more focus on administrative audit and evaluation of performance under the pretext of value addition/ aiding for better governance, opaqueness in non-publishing of some audit reports, less coverage of audit, and availability of less resources for audit indicate that the performance of the institution of CAG is not at the expected level. Evolving a system for annual reporting of the audit activities of CAG to the Parliament, without curtailing CAG’s independent functioning, is an immediate need for the accrual of the benefit of public audit; ensuring clean governance without leakage and misuse of public money.

Barriers and enablers for safe medication administration in adult and neonatal intensive care units mapped to the behaviour change wheel.

Intensive care settings have high rates of medication administration errors. Medications are often administered by nurses and midwives using a specified process (the '5 rights'). Understanding where medication errors occur, the contributing factors and how best practice is delivered may assist in developing interventions to improve medication safety. To identify medication administration errors and context specific barriers and enablers for best practice in an adult and a neonatal intensive care unit. Secondary aims were to identify intervention functions (through the Behaviour Change Wheel). A dual methods exploratory descriptive study was conducted (May to June 2021) in a mixed 56-bedded adult intensive care unit and a 6-bedded neonatal intensive care unit in Sydney, Australia. Incident monitoring data were examined. Direct semi-covert observational medication administration audits using the 5 rights (n = 39) were conducted. Brief interviews with patients, parents and nurses were conducted. Data were mapped to the Behaviour Change Wheel. No medication administration incidents were recorded. Audits (n = 3) for the neonatal intensive care unit revealed no areas for improvement. Adult intensive care unit nurses (n = 36) performed checks for the right medication 35 times (97%) and patient identity 25 times (69%). Sixteen administrations (44%) were interrupted. Four themes were synthesized from the interview data: Trust in the nursing profession; Availability of policies and procedures; Adherence to the '5 rights' and departmental culture; and Adequate staffing. The interventional functions most likely to bring about behaviour change were environmental restructuring, enablement, restrictions, education, persuasion and modelling. This study reveals insights about the medication administration practices of nurses in intensive care. Although there were areas for improvement there was widespread awareness among nurses regarding their responsibilities to safely administer medications. Interview data indicated high levels of trust among patients and parents in the nurses. This novel study indicated that nurses in intensive care are aware of their responsibilities to safely administer medications. Mapping of contextual data to the Behaviour Change Wheel resulted in the identification of Intervention functions most likely to change medication administration practices in the adult intensive care setting that is environmental restructuring, enablement, restrictions, education, persuasion and modelling.

Quality Enhancement in Higher Education Institutions

No higher education institution worth its name, size and legacy can achieve and nurture its vision of creating and sustaining excellence in teaching and learning without value oriented, committed and skilled human resources at its disposal. The paper discusses the poor outcomes in the higher education as practices and policies were not reformed to counter challenges and leverage new opportunities. Managing and motivating human resources effectively is leadership challenge and key to quality outcomes .The paper opines that the onus lies on leadership for creating and leveraging a kind of robust eco system of teaching, learning and evaluation where discovering and sharing new knowledge becomes a norm. This study highlights that it is incumbent upon higher education institutions to evaluate processes, practices and outcomes regularly so that quality is sustained and leveraged for making students capable. confident and creative. The study recommends that institutions should conduct academic and administrative audit with active involvement of all stakeholders to improve upon the traditional practices for better outcomes. Academic and administrative audit of higher education institutions shall provide impetus for sustaining quality circles by leveraging the strengths and overcoming the weaknesses.

Review of Foreign Experience in the Performance Audit of Tax and Customs Administration

President of Kazakhstan Kassym-Jomart Tokayev’s State of the Nation Address, September 1, 2020 “Kazakhstan in a new reality: time for action” he stressed the need and importance of а fair redistribution of national income, thereby developing а tax policy that is understandable to all citizens of the country . At the same time, tax administration is complex and clearly coercive in nature. The message also emphasizes the need to diversify tax rates as an additional lever for diversifying the economy and supplementing the budget. International taxation standards require special attention in order to maximize the flow of foreign investments to Kazakhstan and profitable reinvestment. In addition, according to experts, GDP almost a third of them are in shadow countries - great potential for increasing budget revenues. Digitization of the tax and customs sectors will significantly help in the fight against the "shadow economy" in all its manifestations. The new budget planning system should ensure national priorities and become a subordinate part of the national planning system.Conducting an audit of the effectiveness of tax and customs administration is one of the main areas of external state audit, thereby determining the relevance of the research topic.
 Given that the purpose of public audit is to improve the efficiency of management and use of budgetary funds, assets of the state and entities of the quasi-public sector, it became necessary to create a methodological framework for public audit that complies with the guidelines of the Lima Declaration and international audit standards. Additionally, as well as improve the legislative and methodological framework of the current system of public audit.
 The article deals with the issue of performance audit of tax and customs administration, as well as foreign experience in performance audit of tax and customs administration. To achieve these goals, the topic of the concept of tax and customs administration is disclosed. Another resolved issue is foreign experience in performance audit of tax and customs administration.

QUALITY CONTROL OF THE WORK OF A FAMILY PHYSICIAN IN UKRAINE AS A KEY TO SUCCESSFUL PRACTICE

Summary. In the context of the reform of the medical industry in Ukraine, the issue of ensuring effective quality control of the provision of medical care and its proper organization in healthcare institutions, and primarily primary care providers (PCP), has become topical. Today in Ukraine, the control of the work of general practitioners-family doctors (audit) is a continuous process, the purpose of which is to improve the quality of medical care. The audit is characterized by a systematic approach, which makes it possible to identify problems, assess the achieved level of quality, plan, and implement changes aimed at improving the quality of medical care.
 The audit of the work of doctors is divided into professional and administrative, as well as internal and external. The audit of the work of general practitioners - family doctors, as a rule, is a combination of all these types.
 Internal quality control is carried out by the general/medical director of the PCP provider and the medical boards of the institution, and is divided into audit of the structure, process and result. In addition, there are forms of internal audit of the work of family doctors: self-control and self-assessment of quality, mutual assessment between colleagues, and assessment of the head of the PCP provider.
 The external audit of the PCP supplier is represented by non-departmental, public and departmental control. The subjects of control are the authorized bodies outside the medical institution. External quality control of the provision of medical care is carried out by state authorities, clinical expert commissions of the Ministry of Health of Ukraine, public organizations. The financial audit is carried out by the National Health Service of Ukraine and the Department of Audit and Analytics of the Ministry of Health of Ukraine. Administrative audit is carried out by the Department of Audit and Analytics of the Ministry of Health of Ukraine.
 Conclusions. In general, control over the activities of general practitioners - family doctors is an ongoing process and involves a systematic approach. Internal audits are conducted by members of the same profession, providing a unique opportunity to identify non-compliance with standards and change tactics before it leads to adverse consequences. External audit is carried out by state institutions. The balanced application of these two forms of audit allows to achieve a high quality of work of doctors. General practitioners - family doctors should strive for quality and regular internal audit as the main corrective factor in the implementation of quality care in family medicine.

Effect of New Evidence on Antithrombotic Therapies in Atrial Fibrillation Patients Who Undergo Percutaneous Coronary Intervention in Alberta, Canada

BackgroundTrials have addressed the combined use of direct oral anticoagulants (DOACs) and antiplatelets in atrial fibrillation (AF) patients undergoing percutaneous coronary intervention (PCI). These trials may have changed prescribing patterns. MethodsThis administrative audit of Albertans with AF undergoing PCI described antithrombotic therapy before vs after publication of the PIONEER AF-PCI (An Open-label, Randomized, Controlled, Multicenter Study Exploring Two Treatment Strategies of Rivaroxaban and a Dose-Adjusted Oral Vitamin K Antagonist Treatment Strategy in Patients With Atrial Fibrillation Who Undergo Percutaneous Coronary Intervention) trial results. ResultsCohorts were similar before (n = 597) and after (n = 708) trial publication: median age 72 years; 23% female; 63% with acute coronary syndrome; and 22% with bleeding history. Anticoagulant use increased by 7.0% (P = 0.01) after; with DOAC use increasing by 24.9% and warfarin use decreasing by 17.5% (P < 0.0001). DOAC use was associated with being in the “after” cohort (odds ratio 5.42, 95% confidence interval 3.75-7.82, P < 0.0001). ConclusionsSignificantly more patients were prescribed anticoagulation therapy after the publication of the results of the PIONEER AF-PCI trial than before, and the choice of agent favoured DOAC over warfarin. Almost half of patients were not on anticoagulants, a situation that requires further investigation, to ensure that AF patients are being optimally managed post-PCI.

Tax administration in the state audit system

Introduction. In modern conditions of a difficult economic situation, tax institutions are the most important lever of the public administration system, responsible for the implementation of the revenue side of the state budget, which is behind the welfare of millions of Kazakhstanis. In this regard, the role of the audit of the efficiency of tax administration is increasing, as regulated by the Law of the Republic of Kazakhstan «On STATE audit and financial control». However, this direction is quite new and requires further improvement.Purpose of the research. The purpose of the article is to generalize and systematize theoretical approaches to the essence of tax administration, analyze domestic and foreign practice of its organization in the system of state audit and develop recommendations for improving efficiency.Research methods. The study was based on systems analysis, solving specific problems was achieved using comparative, statistical and graphical analysis, using ranking, grouping methods and modeling fundamentals.Results. The efficiency of the work of tax authorities, the completeness of collection of tax payments and, ultimately, the financial stability of the state depend on the efficiency of the organization of tax administration. In this regard, the mechanism of tax administration should be built rationally and consistently. Conducting a state audit of tax administration is a mandatory element of ensuring the completeness and transparency of budget revenues and the efficiency of using funds for administration.Perspectives. Based on the study of foreign experience in administration within the framework of governmental audit and the current state of digitalization of the economy, there is a need to refine indicators for assessing the effectiveness of the tax authorities, as well as to develop and implement the necessary electronic services.

Estimating the Economic Impacts of Specific Claims Settlements in Canada: The Case of Little Red River Cree Nation

Since 1973, 535 specific claims valued at more than $6 billion have been settled between the Government of Canada and First Nations governments for outstanding treaty obligations. Critics of specific land claims point to the absence of statistical evidence that shows a positive impact on First Nations economies and characterize specific claims as a multi-billion-dollar liability for Canadian taxpayers. This research shows that the economic benefits of specific claims are being lost to First Nations economies through high rates of economic leakage, especially in cases in which large proportions of the settlement funds are disbursed on a per capita basis. Collaborating with the Little Red River Cree Nation (LRRCN) in Alberta (a recent recipient of a $239 million settlement), we use household expenditure data, band-owned businesses’ financial statements, and band administration audit reports to estimate their rate of economic leakage and the economic impact of their specific claims settlement. Results indicate that the economic leakage rate for the LRRCN is 83.5 percent. Using household expenditure data and input–output models, we estimate the economic impact of the LRRCN settlement. Assuming a 100 percent per capita disbursal of the funds, the settlement would contribute $275–$339 million in provincial output, $172–$212 million in gross domestic product, and $110–$127 billion in labour income, and it would create 2,393–2,714 full-time jobs. The results of this research may be of value to First Nations leaders in making decisions concerning the distribution and investment of specific claims settlements in the future.

An Ethical Risk Management Approach for Medical Devices

IntroductionThe Food and Drug Administration (FDA) audits and validates devices before mass production to ensure high standards, safety, and quality of medical devices being marketed. Despite those measures in place, consumers’ trusts in medical devices are still dwindling based on safety and privacy risks that eventually influence the health of patients.MethodsThe method employed in this study is conceptual and includes a selection of a company that develops medical devices to use as an example organization to apply the hybrid risk management framework, defined herein in the results and discussion section.ResultsThe results include a hybrid risk management approach including activities and tools and techniques by risk management phases.DiscussionThe discussion includes how to apply the hybrid risk management framework using Abbott Laboratories as an example.ConclusionTo mitigate the chances that risks (adverse events) occur during the manufacturing and use of medical devices, this study has focused on providing a hybrid risk management approach for organizations noting the use of ISO 14971 activities as well as the PMBOK activities.

Audit as an Element of Public Governance

The article considers some aspects of the implementation of the audit system of public administration, taking into account the transformation processes of national socio-economic systems, taking into account the domestic realities of society. At present, Ukraine is on the path of transition to European integration processes, including in the system of reorganization of public power. An effective mechanism for controlling and monitoring the implementation of management functions is the introduction of public administration audit. However, for Ukraine such processes are new and require adjustment of regulatory and legal support, organizational structures, financial support and managerial transformations in the public sector system in order to implement an effective public audit system. The article considers the theoretical aspects of public audit, which define it as a management process of high public importance. In addition, public administration audit is defined as a type of professional activity that requires taking into account not only the general principles of auditing, but also the specifics of public administration: publicity, high social significance, political and economic lobbying processes. Objects of public audit are considered, their characteristic is given. As a result of the analysis, the priority of conducting a public audit is determined in the system of planning, formation and distribution of budget funds at different levels. A model of public audit of budget processes has been developed and described, which provides not only control of expenditures, but also their rationalization by improving management mechanisms. Problematic aspects of the implementation of public audit in practice will be the subject of further research. The audit will contribute to the rationalization of the use of budget funds, the establishment of an effective set of management processes.

The effectiveness of the auditing of the Financial and Administrative Audit Bureau on government agencies in Jordan

In line with the Bureau's strategic vision of sustainable professional oversight excellence to enhance public accountability, consolidate concepts of disclosure and transparency, and assist the public sector to work efficiently and effectively, based on the provisions of Article (119) of the Jordanian Constitution, and Article (22) of the Audit Bureau Law No. (28) of 1952 and its amendments, which The President of the Audit Bureau shall submit an annual report to the National Assembly, both the Senate and the Representatives, that includes his opinions and observations, and a statement of the most important violations committed and the responsibility resulting therefrom, with the start of each regular session of the National Assembly, or whenever the House of Representatives requests him to do so.

AUDIT AS AN ELEMENT OF PUBLIC GOVERNANCE

Abstract. The article considers some aspects of the implementation of the audit system of public administration, taking into account the transformation processes of national socio-economic systems, taking into account the domestic realities of society. At present, Ukraine is on the path of transition to European integration processes, including in the system of reorganization of public power. An effective mechanism for controlling and monitoring the implementation of management functions is the introduction of public administration audit. Public audit is a traditional management process in the European public administration system. However, for Ukraine such processes are new and require adjustment of regulatory and legal support, organizational structures, financial support and managerial transformations in the public sector system in order to implement an effective public audit system. The article considers the theoretical aspects of public audit, which define it as a management process of high public importance. In addition, public administration audit is defined as a type of professional activity that requires taking into account not only the general principles of auditing, but also the specifics of public administration: publicity, high social significance, political and economic lobbying processes. Objects of public audit are considered, their characteristic is given. As a result of the analysis, the priority of conducting a public audit is determined in the system of planning, formation and distribution of budget funds at different levels. A model of public audit of budget processes has been developed and described, which provides not only control of expenditures, but also their rationalization by improving management mechanisms. Problematic aspects of the implementation of public audit in practice will be the subject of further research. The audit will contribute to the rationalization of the use of budget funds, the establishment of an effective set of management processes. Keywords: audit, public audit, budgeting, mechanisms of public administration, public administration, audit of public administration Formilas: 0; fig.: 3; tabl.: 0; bibl.: 10.

Audit of oxygen administration to achieve a target oxygen saturation range in acutely unwell medical patients

Purpose of the studyTo evaluate documentation of a target oxygen saturation (SpO2) range and ability to achieve this range in acutely unwell inpatients.Study designIn this single-centre audit, patients with discharge...

Discussion on the Application of Big Data Technology in Administrative Approval Examination and Business Audit

Discussion on the Application of Big Data Technology in Administrative Approval Examination and Business Audit

Research on Data Mining of Personal Income Tax in Tax Collection and Administration Audit

In the context of the rapid development of economy and information technology, the level of tax informatization is getting higher and higher. The tax department has obtained a large amount of tax management data. Taxation departments must analyze and apply these data in order to grasp the deficiencies in the current tax management work, so as to take effective measures to improve tax quality and efficiency. This is the focus of the work of the taxation department. In the process of personal income tax collection and management, full application of data mining technology can break through the traditional personal tax collection and management model and improve the level of personal tax collection and management. At the same time, this can also ensure the effectiveness of the tax data verification work, which is positively helpful to improve the tax data application capabilities. This can also provide an effective reference for tax management decision-making. At this stage, the full application of risk-oriented audit methods based on data mining technology can improve the effectiveness of personal income tax collection and management audits. However, it is necessary to pay attention to a comprehensive study of the sources of personal income tax data. At the same time, the taxation department should also discuss the data processing of personal income tax and the review of the rationality, legality, and compliance of personal tax collection, so as to improve the data mining level of China’s personal tax collection and management.